2-21 Unit Manufacturing Cost (SIA, adapted) The Toronto Manufacturing Company incurred the following costs for the month of May:

Materials used:
Direct materials $6,600 Indirect materials 1,200 Payroll costs incurred:
Direct labor 6,000 Indirect labor 1,700 Salaries—production 2,400 administration 5,100 sales 3,200 Others:
Building rent (production uses 1/2 of building) 1,400 Rent for molding machine 400 per month plus 50¢
per unit produced Roydlty paid for use of patents (calculation based on units produced, 80¢ per unit)
Indirect miscellaneous costs:
Production : 2,700 Sales and administration 1,800 The company produced 1,000 units.
Determine the unit cost of goods manufactured.
Straightforward Manufacturing Statement The following data pertain to the XY Company (in millions):
INVENTORIES 12731 723 12/31/_4 Direct materials $9 $37 Work in process 4 3 Finished goods 10 13 MANUFACTURING COSTS INCURRED DURING 19_4 Direct materials used $20 Diréct labor 13 Indirect manufacturing costs:
Indirect labor $5 Utilities 2 Depreciation—Plant and equipment 3 Other 26 mus:
Total $49 into the T-account as you think they might logically affect Work in Process, assuming that the account was kept on a perpetual inventory basis. Use a single summary number of $16 million for entering any effects of the indirect manufacturing costs rather than entering the four individual amounts.